The Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005 No. 126

Valid from 06/04/2005

SCHEDULE N.I. CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME

6.  In respect of every other amount shown in the accounts other than the amounts referred to in paragraph 7, a statement of the corresponding amount for the scheme year previous to the accounting period, except in a case where regulation 2 of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997(1) (requirement of trustees or managers to obtain documents) is complied with by the trustees or managers of a scheme for the first time. N.I.

Commencement Information

I1 Sch. para. 6 in operation at 6.4.2005, see reg. 1(1)(b)

(1)

S.R. 1997 No. 40; regulation 2 was amended by regulation 2 of S.R. 2000 No. 107 and regulation 8 of S.R. 2002 No. 382